Section 48 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
48. Accounting of water supply transactions.
(1)Water supply charges shall be accrued as income in the Water Supply and Drainage Fund in accordance with rule 20.(2)Other receipts which are not accruable, such as, connection charges, pipeline service charges, water tanker charges, disconnection and reconnection charges etc. shall be accounted on actual receipt in accordance with rule 21.
